JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol 11 No 01 (2026): Jurnal Akuntansi & Keuangan Unja

Peluang dan Tantangan Implementasi Pajak Karbon dalam Mendorong Ekonomi Hijau di Indonesia

Rahmawati, Zahra Aulia (Unknown)
Koerniawati, Dwi (Unknown)



Article Info

Publish Date
30 Mar 2026

Abstract

Sustainable economic growth and carbon emission management have become key issues on the global agenda, prompting various countries, including Indonesia, to adopt economy-based emission control instruments. Carbon tax is a fiscal instrument that is considered effective for internalizing the external costs of emissions and encouraging the transition to a green economy. This study analyzes the opportunities and challenges of its implementation in Indonesia using a qualitative-descriptive method through a literature study of journals, regulations, and research reports. The results of the study show that conceptually and regulatively, Indonesia has a strong foundation through the 2021 HPP Lawand Presidential Regulation 98/2021. The opportunities for implementation include the potential for emission reductions of up to 30%, increased investment in renewable energy, the creation of green jobs, and projected state revenue of IDR 23.65 trillion. However, there are significant challenges such as industry resistance, the risk of inflation, suboptimal regulatory readiness, low public literacy, and the need for compensation mechanisms. The implementation of carbon taxes in Indonesia requires a mature roadmap, integration with ETS, and strengthened governance to support a sustainable green economy.

Copyrights © 2026






Journal Info

Abbrev

jaku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...